Audit committee and the amendments of quarterly financial reports among Malaysian companies

• Main Authors: Ku Nor Izah Ku Ismail, Sharifah Asmawati Syed Abd Rahman
• Format: Article
• Language: English
• Published: Penerbit Universiti Kebangsaan Malaysia 2011
• Online Access: http://journalarticle.ukm.my/2088/1/jurus_32-01-lock.pdf; http://journalarticle.ukm.my/2088/; http://pkukmweb.ukm.my/~penerbit/jurus.htm
• Institution: Universiti Kebangsaan Malaysia

This paper examines the association between audit committee characteristics (independence,expertise and activities)and the amendments of quarterly financial reports of Malaysian companies. Control variables, namely size of board of directors,size of company, profitability and auditor are also includ...